Italian 2026 Finance Law – Key Tax Measures: Reduced Tax Rate for Middle Incomes | Flat-tax/HNWI“new-resident” regime adjustments (for high net-worth individuals) | Incentives / “flat tax” regimes for employment income| Continued incentives for investments and capital goods (businesses) | Tax-collection and “fiscal-relief” measures: debt-collection amortization, freeze for property-transfer taxes | Tax treatment of dividends, capital gains, and financial income | Sectors/Special Taxes: financial intermediaries, “windfall” taxes, bank levy

Treaties between Italy and the U.S.

Italy has agreements with the U.S. for the avoidance of double taxation – covering mainly income taxes, social security and gift, estate and inheritance taxes.   Income Tax Treaty (Double Taxation Convention) Convention Between the Government of the United States of America and the Government of the Italian Republic for the Avoidance of Double Taxation With […]